Flypaper Effect pada Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus Terhadap Belanja Daerah pada Pemerintah Kabupaten Kota di Provinsi Sumatera Utara Periode 2011-2014
www.djpk.go.id
Lampiran 1
Data Anggaran Pendapatan Asli Daerah (PAD) Format SAP
(dalam jutaan rupiah)
NAMA DAERAH
2011
2012
2013
213.791
291.017
328.348
KAB. DELI SERDANG
KAB. HUMBANG
12.870
17.901
17.632
HASUNDUTAN
35.363
41.242
46.342
KAB. TANAH KARO
50.958
59.439
49.784
KAB. LABUHAN BATU
34.540
129.242
65.521
KAB. LANGKAT
KAB. MANDAILING
27.525
21.274
47.665
NATAL
42.543
61.246
97.914
KAB. SIMALUNGUN
23.104
34.023
37.954
KAB.TAPANULI UTARA
14.181
16.542
19.803
KAB. TOBA SAMOSIR
26.470
48.178
49.172
KOTA BINJAI
21.663
26.698
29.457
KOTA SIBOLGA
27.238
27.702
31.920
KOTA TANJUNG BALAI
33.665
47.330
53.199
KOTA TEBING TINGGI
Sumber : Badan Pusat Statistik Daerah Sumatera Utara, Mei 2016
2014
433.885
29.491
72.914
109.896
107.811
44.119
96.390
55.364
26.014
71.967
56.545
74.515
19.164
89
Universitas Sumatera Utara
Lampiran 2
Data Anggaran Dana Alokasi Umum (DAU) Format SAP
(dalam jutaan rupiah)
NAMA DAERAH
2011
2012
2013
2014
888.557
1.100.013
1.260.755
1.363.811
KAB.DELI SERDANG
KAB. HUMBANG
313.431
376.847
440.919
486.879
HASUNDUTAN
441.566
546.295
625.822
686.834
KAB. TANAH KARO
367.737
461.644
520.457
561.476
KAB. LABUHAN BATU
736.887
847.503
982.658 1.039.650
KAB.LANGKAT
KAB. MANDAILING
455.393
541.106
625.543
692.133
NATAL
696.225
865.405
977.808 1.077.985
KAB. SIMALUNGUN
405.822
487.345
552.463
541.491
KAB. TAPANULI UTARA
310.252
387.623
423.292
495.377
KAB. TOBA SAMOSIR
336.779
416.965
477.553
526.069
KOTA BINJAI
248.405
292.873
338.507
387.259
KOTA SIBOLGA
275.525
313.729
369.246
385.030
KOTA TANJUNG BALAI
261.948
307.635
368.586
383.524
KOTA TEBING TINGGI
Sumber : Badan Pusat Statistik Daerah Sumatera Utara, Mei 2016
90
Universitas Sumatera Utara
Lampiran 3
Data Anggaran Dana Alokasi Khusus (DAK) Format SAP
(dalam jutaan rupiah)
NAMA DAERAH
2011
2012
2013
KAB. DELI SERDANG
67.178
65.478
81.867
KAB.HUMBANG
31.606
28.968
50.779
HASUNDUTAN
KAB.TANAH KARO
42.439
38.426
48.120
KAB. LABUHAN BATU
45.508
75.496
49.738
KAB. LANGKAT
53.872
56.056
81.165
KAB. MANDAILING NATAL
48.451
41.555
38.791
KAB. SIMALUNGUN
73.945
90.868
80.773
KAB. TAPANULI UTARA
56.791
50.220
55.778
KAB. TOBA SAMOSIR
51.434
52.119
46.036
KOTA BINJAI
25.266
23.777
19.655
KOTA SIBOLGA
22.753
19.290
29.474
KOTA TANJUNG BALAI
20.198
17.955
28.391
KOTA TEBING TINGGI
22.086
25.323
36.283
Sumber : Badan Pusat Statistik Daerah Sumatera Utara, Mei 2016
2014
104.687
56.959
56.292
40.224
67.162
59.875
78.063
48.316
67.784
31.534
33.880
25.520
36.231
91
Universitas Sumatera Utara
Lampiran 4
Data Realisasi APBD TA 2011-2014 Format SAP
(dalam jutaan rupiah)
NAMA DAERAH
2011
2012
2013
KAB. DELI
1.654.873
1.826.070 2.034.622
SERDANG
KAB.HUMBANG
432.517
511.537.
605.789
HASUNDUTAN
750.398
901.675
KAB. TANAH KARO 675.614
KAB. LABUHAN
632.347
760.581
827.146
BATU
1.063.869
1.329.229 1.536.811
KAB. LANGKAT
KAB. MANDAILING
650.263
756.109
850.556
NATAL
1.378.042 1.432.130
KAB. SIMALUNGUN 1.088.622
KABUPATEN
705.123.140 737.700
834.384
TAPANULI UTARA
KAB. TOBA
479.726
619.897
645.159
SAMOSIR
546.497
650.087
702.167
KOTA BINJAI
368.638
414.040
450.894
KOTA SIBOLGA
KOTA TANJUNG
393.794
446.140
472.459
BALAI
KOTA TEBING
437.485
479.585
584.572
TINGGI
Sumber : Badan Pusat Statistik Daerah Sumatera Utara, Mei 2016
2014
2.392.252
700.844
889.667
915.110
1.605.301
975.996
1.648.278
816.538
770.864
804.308
521.086
571.815
614.015
92
Universitas Sumatera Utara
Lampiran 5
Statistik Deskriptif
Descriptive Statistics
N
Range
Minimum
Maximum
Mean
PAD
52
421015
12870
433885
66510.21
DAU
52
1363563
248
1363811
166310.44
DAK
52
87
17
104
47.58
BD
52
2391884
368
2392252
687941.83
Valid N (listwise)
52
Lampiran 6
Uji Asumsi Klasik
Hasil Uji Normalitas
1. Analisis Grafik
93
Universitas Sumatera Utara
2. Analisis Statistik
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parameters
52
a,,b
Mean
Std. Deviation
Most Extreme Differences
.0000000
3.64610224E5
Absolute
.147
Positive
.091
Negative
-.147
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
1.061
.210
a. Test distribution is Normal.
b. Calculated from data.
Hasil Uji Multikolinearitas
94
Universitas Sumatera Utara
Coefficients
Unstandardized
Coefficients
Model
1
B
(Constant)
a
Standardized
Coefficients
Std. Error
Beta
Collinearity Statistics
t
10081.433 135706.903
Sig.
.074
.941
Tolerance
VIF
PAD
2.971
.816
.417
3.643
.001
.641
1.559
DAU
.396
.179
.225
2.216
.031
.814
1.229
DAK
8709.215
3137.156
.314
2.776
.008
.658
1.520
a. Dependent Variable: BD
Hasil Uji Autokorelasi
b
Model Summary
Model
1
R
.772
R Square
a
Adjusted R
Std. Error of the
Square
Estimate
.597
.571
375831.616
Durbin-Watson
.480
a. Predictors: (Constant), DAK, DAU, PAD
b. Dependent Variable: BD
Hasil Uji Heteroskedastisitas
Lampiran 7
Uji Hipotesis
95
Universitas Sumatera Utara
Hasil Analisis Regresi Linear Berganda
Coefficients
a
Standardized
Coefficients
Unstandardized Coefficients
Model
1
B
(Constant)
Std. Error
Beta
10081.433
135706.903
PAD
2.971
.816
DAU
.396
.179
DAK
8709.215
3137.156
t
Sig.
.074
.941
.417
3.643
.001
.225
2.216
.031
.314
2.776
.008
a. Dependent Variable: BD
Y = �����, ��� + 2,971X1 + 0,396X2 + 8709,215X3 + e
Uji Parsial (t-test)
Coefficients
a
Unstandardized Coefficients
Model
1
B
(Constant)
Std. Error
10081.433
135706.903
PAD
2.971
.816
DAU
.396
DAK
8709.215
Standardized
Coefficients
Beta
t
Sig.
.074
.941
.417
3.643
.001
.179
.225
2.216
.031
3137.156
.314
2.776
.008
a. Dependent Variable: BD
Hasil Uji Simultan (Uji F Statistik)
b
ANOVA
Model
1
Sum of Squares
df
Mean Square
Regression
1.002E13
3
3.341E12
Residual
6.780E12
48
1.412E11
Total
1.680E13
51
F
23.655
Sig.
.000
a
a. Predictors: (Constant), DAK, DAU, PAD
b. Dependent Variable: BD
Hasil Uji Koefisien Determinasi
b
Model Summary
96
Universitas Sumatera Utara
Model
1
R
.772
R Square
a
Adjusted R
Std. Error of the
Square
Estimate
.597
.571
375831.616
a. Predictors: (Constant), DAK, DAU, PAD
b. Dependent Variable: BD
97
Universitas Sumatera Utara
Lampiran 1
Data Anggaran Pendapatan Asli Daerah (PAD) Format SAP
(dalam jutaan rupiah)
NAMA DAERAH
2011
2012
2013
213.791
291.017
328.348
KAB. DELI SERDANG
KAB. HUMBANG
12.870
17.901
17.632
HASUNDUTAN
35.363
41.242
46.342
KAB. TANAH KARO
50.958
59.439
49.784
KAB. LABUHAN BATU
34.540
129.242
65.521
KAB. LANGKAT
KAB. MANDAILING
27.525
21.274
47.665
NATAL
42.543
61.246
97.914
KAB. SIMALUNGUN
23.104
34.023
37.954
KAB.TAPANULI UTARA
14.181
16.542
19.803
KAB. TOBA SAMOSIR
26.470
48.178
49.172
KOTA BINJAI
21.663
26.698
29.457
KOTA SIBOLGA
27.238
27.702
31.920
KOTA TANJUNG BALAI
33.665
47.330
53.199
KOTA TEBING TINGGI
Sumber : Badan Pusat Statistik Daerah Sumatera Utara, Mei 2016
2014
433.885
29.491
72.914
109.896
107.811
44.119
96.390
55.364
26.014
71.967
56.545
74.515
19.164
89
Universitas Sumatera Utara
Lampiran 2
Data Anggaran Dana Alokasi Umum (DAU) Format SAP
(dalam jutaan rupiah)
NAMA DAERAH
2011
2012
2013
2014
888.557
1.100.013
1.260.755
1.363.811
KAB.DELI SERDANG
KAB. HUMBANG
313.431
376.847
440.919
486.879
HASUNDUTAN
441.566
546.295
625.822
686.834
KAB. TANAH KARO
367.737
461.644
520.457
561.476
KAB. LABUHAN BATU
736.887
847.503
982.658 1.039.650
KAB.LANGKAT
KAB. MANDAILING
455.393
541.106
625.543
692.133
NATAL
696.225
865.405
977.808 1.077.985
KAB. SIMALUNGUN
405.822
487.345
552.463
541.491
KAB. TAPANULI UTARA
310.252
387.623
423.292
495.377
KAB. TOBA SAMOSIR
336.779
416.965
477.553
526.069
KOTA BINJAI
248.405
292.873
338.507
387.259
KOTA SIBOLGA
275.525
313.729
369.246
385.030
KOTA TANJUNG BALAI
261.948
307.635
368.586
383.524
KOTA TEBING TINGGI
Sumber : Badan Pusat Statistik Daerah Sumatera Utara, Mei 2016
90
Universitas Sumatera Utara
Lampiran 3
Data Anggaran Dana Alokasi Khusus (DAK) Format SAP
(dalam jutaan rupiah)
NAMA DAERAH
2011
2012
2013
KAB. DELI SERDANG
67.178
65.478
81.867
KAB.HUMBANG
31.606
28.968
50.779
HASUNDUTAN
KAB.TANAH KARO
42.439
38.426
48.120
KAB. LABUHAN BATU
45.508
75.496
49.738
KAB. LANGKAT
53.872
56.056
81.165
KAB. MANDAILING NATAL
48.451
41.555
38.791
KAB. SIMALUNGUN
73.945
90.868
80.773
KAB. TAPANULI UTARA
56.791
50.220
55.778
KAB. TOBA SAMOSIR
51.434
52.119
46.036
KOTA BINJAI
25.266
23.777
19.655
KOTA SIBOLGA
22.753
19.290
29.474
KOTA TANJUNG BALAI
20.198
17.955
28.391
KOTA TEBING TINGGI
22.086
25.323
36.283
Sumber : Badan Pusat Statistik Daerah Sumatera Utara, Mei 2016
2014
104.687
56.959
56.292
40.224
67.162
59.875
78.063
48.316
67.784
31.534
33.880
25.520
36.231
91
Universitas Sumatera Utara
Lampiran 4
Data Realisasi APBD TA 2011-2014 Format SAP
(dalam jutaan rupiah)
NAMA DAERAH
2011
2012
2013
KAB. DELI
1.654.873
1.826.070 2.034.622
SERDANG
KAB.HUMBANG
432.517
511.537.
605.789
HASUNDUTAN
750.398
901.675
KAB. TANAH KARO 675.614
KAB. LABUHAN
632.347
760.581
827.146
BATU
1.063.869
1.329.229 1.536.811
KAB. LANGKAT
KAB. MANDAILING
650.263
756.109
850.556
NATAL
1.378.042 1.432.130
KAB. SIMALUNGUN 1.088.622
KABUPATEN
705.123.140 737.700
834.384
TAPANULI UTARA
KAB. TOBA
479.726
619.897
645.159
SAMOSIR
546.497
650.087
702.167
KOTA BINJAI
368.638
414.040
450.894
KOTA SIBOLGA
KOTA TANJUNG
393.794
446.140
472.459
BALAI
KOTA TEBING
437.485
479.585
584.572
TINGGI
Sumber : Badan Pusat Statistik Daerah Sumatera Utara, Mei 2016
2014
2.392.252
700.844
889.667
915.110
1.605.301
975.996
1.648.278
816.538
770.864
804.308
521.086
571.815
614.015
92
Universitas Sumatera Utara
Lampiran 5
Statistik Deskriptif
Descriptive Statistics
N
Range
Minimum
Maximum
Mean
PAD
52
421015
12870
433885
66510.21
DAU
52
1363563
248
1363811
166310.44
DAK
52
87
17
104
47.58
BD
52
2391884
368
2392252
687941.83
Valid N (listwise)
52
Lampiran 6
Uji Asumsi Klasik
Hasil Uji Normalitas
1. Analisis Grafik
93
Universitas Sumatera Utara
2. Analisis Statistik
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parameters
52
a,,b
Mean
Std. Deviation
Most Extreme Differences
.0000000
3.64610224E5
Absolute
.147
Positive
.091
Negative
-.147
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
1.061
.210
a. Test distribution is Normal.
b. Calculated from data.
Hasil Uji Multikolinearitas
94
Universitas Sumatera Utara
Coefficients
Unstandardized
Coefficients
Model
1
B
(Constant)
a
Standardized
Coefficients
Std. Error
Beta
Collinearity Statistics
t
10081.433 135706.903
Sig.
.074
.941
Tolerance
VIF
PAD
2.971
.816
.417
3.643
.001
.641
1.559
DAU
.396
.179
.225
2.216
.031
.814
1.229
DAK
8709.215
3137.156
.314
2.776
.008
.658
1.520
a. Dependent Variable: BD
Hasil Uji Autokorelasi
b
Model Summary
Model
1
R
.772
R Square
a
Adjusted R
Std. Error of the
Square
Estimate
.597
.571
375831.616
Durbin-Watson
.480
a. Predictors: (Constant), DAK, DAU, PAD
b. Dependent Variable: BD
Hasil Uji Heteroskedastisitas
Lampiran 7
Uji Hipotesis
95
Universitas Sumatera Utara
Hasil Analisis Regresi Linear Berganda
Coefficients
a
Standardized
Coefficients
Unstandardized Coefficients
Model
1
B
(Constant)
Std. Error
Beta
10081.433
135706.903
PAD
2.971
.816
DAU
.396
.179
DAK
8709.215
3137.156
t
Sig.
.074
.941
.417
3.643
.001
.225
2.216
.031
.314
2.776
.008
a. Dependent Variable: BD
Y = �����, ��� + 2,971X1 + 0,396X2 + 8709,215X3 + e
Uji Parsial (t-test)
Coefficients
a
Unstandardized Coefficients
Model
1
B
(Constant)
Std. Error
10081.433
135706.903
PAD
2.971
.816
DAU
.396
DAK
8709.215
Standardized
Coefficients
Beta
t
Sig.
.074
.941
.417
3.643
.001
.179
.225
2.216
.031
3137.156
.314
2.776
.008
a. Dependent Variable: BD
Hasil Uji Simultan (Uji F Statistik)
b
ANOVA
Model
1
Sum of Squares
df
Mean Square
Regression
1.002E13
3
3.341E12
Residual
6.780E12
48
1.412E11
Total
1.680E13
51
F
23.655
Sig.
.000
a
a. Predictors: (Constant), DAK, DAU, PAD
b. Dependent Variable: BD
Hasil Uji Koefisien Determinasi
b
Model Summary
96
Universitas Sumatera Utara
Model
1
R
.772
R Square
a
Adjusted R
Std. Error of the
Square
Estimate
.597
.571
375831.616
a. Predictors: (Constant), DAK, DAU, PAD
b. Dependent Variable: BD
97
Universitas Sumatera Utara